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Simulation No.1
2014-11-04 20:38:37 来源：
【提问内容】Question 8
Why did the answer directly credit to unrealized gain account without unrealized lose adjusted?
Besides, where should Valuation account go on B/S?
【回复内容】您的问题答复如下：
Why did the answer directly credit to unrealized gain account without unrealized lose adjusted?
Besides, where should Valuation account go on B/S?
【回复内容】您的问题答复如下：
这里只是确认当期的未实现盈利，这个未实现盈利会转入AOCI，与上一年的形成的亏损自动抵减，AOCI的累计金额就是15000.
Valuation account也只是一个会计科目，在报表上他与资产原账面价值合并列示。
祝您学习愉快！